M/s. Rishabh Enterprises, CHENNAI V. ITO, CHENNAI

ITA 2210/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8368 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 22-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , ! . '#'$ , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ./ ITA NO.2210/MDS/2016 $ '$ /ASSESSMENT YEAR : 2011-12 M/S.RISHABH ENTERPRISES, NO.2, CITY TOWERS, THIRUMALAI PILLAI ROAD, T.NAGAR, CHENNAI 600 017. PAN : AAAFR 5289 G V. ITO, BUSINESS WARD II(3), CHENNAI. ( () /APPELLANT) ( *+() /RESPONDENT) () , - /APPELLANT BY : NONE *+(),- /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT . ,/% /DATE OF HEARING : 13.10.2016 01' ,/% /DATE OF PRONOUNCEMENT : 13.10.2016 /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE CIT(A) -2, CHENNAI DATED 31.03.2016 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2 I.T.A. NO.2210/MDS/2016 2. THE APPEAL WAS FIXED FOR HEARING ON 13.10.2016 A ND THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY R.P.A.D. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS A PROOF OF NOTICE OF SERVICE ON THE ASSESSEE. EVEN AFTER RECEIPT OF NOTICE OF HEARI NG BY R.P.A.D., THE ASSESSEE HAS NOT CHOSEN TO APPEAR BEFORE THIS TRIBU NAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FO R NOT APPEARING BEFORE THIS TRIBUNAL ON 13.10.2016 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ONE OF THE REASONS, PRESUMABLY, THE ASSESS EE MAY NOT BE INTERESTED IN PROSECUTING THIS APPEAL ANY FURTHER. WHATEVER MAY BE THE REASON, BY KEEPING THE PROVISIONS TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, IN MIND, THE APPE AL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE IS SUFFICIENT CAUSE ON THE PART OF THE ASSESS EE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 13.10.2016 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 3 I.T.A. NO.2210/MDS/2016 4. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE AS SESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH OCTOBER, 2016 AT CHENNAI. SD/- SD/- ( ! . '#'$ ) ( . . . ) (ABRAHAM P. GEORGE) (N.R.S. GANESAN) % /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 2 /DATED, THE 13 TH OCTOBER, 2016. SP. , */34 54'/ /COPY TO: 1. () /APPELLANT 2. *+() /RESPONDENT 3. . 6/ ( )/CIT(A) 4. . 6/ /CIT, 5. 47 */ /DR 6. 8$ 9 /GF.